The tariff classification of retractable flashlight from China.
Issued June 22, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 8513.10.20
Headings: 8513
Product description
It is rectangular in shape and measures approximately 2 ½” x 3 x ¾’ in its folded state. It functions both as a flashlight and as a task light. The user can slide the on/off switch into the on position to activate the light for use as a flashlight. The user can also press another button that converts the light to a task light by extending the light from its collapsed position. You have indicated a possible classification under HTS subheading 9405.40.80. This office disagrees with your position. HQ Rulings 964495 and 953262 provide guidance in this matter. Classification will be accordingly.
CBP rationale
The applicable subheading for the portable flashlight will be 8513.10.20, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Portable electric lamps designed to function by their own source of energy … Lamps: Flashlights.
Full text
NY M84256 June 22, 2006 CLA-2-85: RR: NC: 1:108 M84256 CATEGORY: Classification TARIFF NO.: 8513.10.20 Mr. Jack Macken Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of retractable flashlight from China. Dear Mr. Macken: In your letter dated June 14, 2006 on behalf of Avon Products, you requested a tariff classification ruling. The sample submitted, item # PP353923, is a small handheld collapsible battery operated portable flashlight. It is rectangular in shape and measures approximately 2 ½” x 3 x ¾’ in its folded state. It functions both as a flashlight and as a task light. The user can slide the on/off switch into the on position to activate the light for use as a flashlight. The user can also press another button that converts the light to a task light by extending the light from its collapsed position. You have indicated a possible classification under HTS subheading 9405.40.80. This office disagrees with your position. HQ Rulings 964495 and 953262 provide guidance in this matter. Classification will be accordingly. The applicable subheading for the portable flashlight will be 8513.10.20, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Portable electric lamps designed to function by their own source of energy … Lamps: Flashlights. The rate of duty will be 12.5 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Michael Contino at 646-733-3104. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
Ruling history
More rulings on the same tariff codes
Classification and Country of Origin Marking of Special Ops Flashlights, Sportsman Flashlights, and Blank LEDs Assemblies
Reconsideration of NY N030781; classification of a certain LED Task Light
Tariff classification of keychains and a carabiner with lights
Reconsideration of HQ 968113; WaterBeam™ Floating Flashlight/Lantern
Request for reconsideration in part of NY Rulings I84461, I84485, I84486 and I84711; flashlights with key rings from China.
"Combo Pack"
Maintenance tool set; Modification of HQ 964478
"Junior Trucker" Tool Set, Model 69091; Reconsideration of NY H81882, dated June 19, 2001
Reconsideration of NY E87153; “medical inspection/examination lights” Dear Mr. Martin:
Retractable Flashlight
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →